Calculate the balance sheet elements

Question

Balance Sheet Classi?cations and Relationships:

1. Shelley and Co. has the following balance sheet elements as of December 31, 2012.
2. Land. . . . . . . . . . . . . . . . . . . . . . . $247,000 Mortgage payable. . . . . . . . . . $365,000
3. Cash  . . . . . . . . . . . . . . . . . . . . . .           ?       Capital stock. . . . . . . . . . . . . . 300,000
4. Building  . . . . . . . . . . . . . . . . . . . . 330,000    Retained earnings . . . . . . . . . . 218,000
5. Accounts payable . . . . . . . . . . . . . 159,000    Inventory  . . . . . . . . . . . . . . . . 81,000
6. Notes payable (short-term). . . . . . .    86,000    Accounts receivable  . . . . . . . . 154,000
7. Equipment  . . . . . . . . . . . . . . . . . . 282,000

Required:
Compute the total amount of:
1. Current assets.
2. Long-term assets.
3. Current liabilities.
4. Long-term liabilities.
5. Stockholders' equity.